Factors Analysis That Affecting Unethic Behavior and Their Impact on Accounting Fraud

Abstract

The purpose of this study to determine the factors that influence unethical behavior and its impact on accounting fraud at PT. ALTRAK 1978 in Samarinda. This study was analyzed using IBM SPSS Statistic 26 software and AMOS Structural Equation Model (SEM) Version 22. The study population was 135 respondents. The results of the study show 1) The effectiveness of the Internal Control System has a negative and significant effect on Unethical Behavior. 2) Compensation Suitability has no significant effect on Unethical Behavior. 3) Compliance with Accounting Rules has no significant effect on Unethical Behavior. 4) The effectiveness of the Internal Control System has a positive and significant effect on Accounting Fraud. 5) Compliance with Accounting Rules has a positive and significant effect on Accounting Fraud. 6) Unethical Behavior has a positive and significant effect on Accounting Fraud. 7) Compensation Suitability has a positive and significant effect on Accounting Fraud.